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 TAX TREATIES AND AFFIDAVITS

 See Commonwealth of Independent States
 

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

 

no limit

14

 See Commonwealth of Independent States

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

no limit

no limit

21(2)

Independent Personal Services

183 days

no limit

15

Teaching and Research

2 years

no limit

21(1)

Studying and Training

no limit

$8,000 limit

21(2)

 

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

89 days

$5,000 limit

14

 See Commonwealth of Independent States

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

no limit

no limit

7 (Business Profits Article)

Teaching and Research

2 years from date of arrival

no limit

19(2)

Studying and Training

no limit

$9,000 limit

19-1(b)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

no limit

no limit

7

Teaching and Research

2 years from date of arrival

no limit

19(2)

Studying and Training

no limit

$9,000 limit

19-1(b)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

 

no limit

XIV

Dependent Personal Services

 

$10,000 limit  

XV

All qualify, whether teaching, research, or student if total calendar year income will not exceed the $10,000 limit. If limit is exceeded, exemption is lost for entire amount earned for the year

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or Fellowship Grant

 

 

20(b)

Independent Personal Services

183 days

no limit

13

Teaching and Research

3 years

no limit

19

Studying and Training

 

$5,000 limit (To switch categories must reestablish residency in home country for at least on year)

20(c)

(Does not include Taiwan or Hong Kong)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

$999,999 limit

VI(1)

Independent Personal Services

183 days

no limit

VI(2)

Teaching and Research

2 years

no limit

VI(1)

Dependent Personal Services

183 days

$10,000 limit

VI(1)

The treaty for CIS (formerly USSR) applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, T\ajikistan, Turkmenistan, and Uzbekistan

The treaty with CIS does NOT include Latvia, Lithuania, Estonia, Kazakhstan, Russia, or Ukraine

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

21(1)

Independent Personal Services

182 days

no limit

17

Studying and Training Compensation during training

5 years + additional period necessary to complete postgraduate education

$2000 limit

21(1)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

21(1)

Independent Personal Services

183 days

no limit

14

Teaching and Research

2 years

no limit

21(5)

Studying and Training (income from personal services)

5 years

$5,000 limit

21(1)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

 

no limit

14

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

20

Independent Personal Services

183 days

no limit

14

Studying and Training (income from personal services)

5 years

$5,000 limit

20

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

20

Independent Personal Services

183 days

no limit

14

Studying and Training (income from personal services)

5 years

$5,000 limit

20

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

 

no limit

18

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

21(1)

Independent Personal Services

 no limit

no limit

14

Teaching and Research

2 years

no limit

20

Studying and Training Compensation during studying or training

5 years

$5,000 limit

21(1)

Maximum total combined limit is five taxable years. Exemption can be claimed only once

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

 

no limit

20(3)

Independent Personal Services

 

no limit

14

Teaching and Research

2 years

no limit

20(1)

Studying and Training

4 years

$9000 limit

20(4)

If previously used study and training article, can only use teaching or research article if residency is re-established in home country for at least one year.

See Commonwealth of Independent States

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

183 days

$10,000 limit

X

Teaching

3 years

no limit

XII **

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

183 days

no limit

13

Teaching and Research

2 years (invited for no longer than 2 year)

no limit

17

Studying or training (no student category)

May choose to be taxed as resident with some limitations

 

17

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

19(1)

Independent Personal Services

no limit

no limit

7

Studying and Training

5 years beginning with the taxable year that includes arrival date ***

$9,000 limit

19(1)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

89 days

no limit

15

Teaching and Research

2 years (if here for more than 2 years the exemption is lost for entire period)

no limit

22

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

19(1)

Independent Personal Services

119 days

no limit

15

Teaching and Research

2 years (may use this exemption only once)

no limit

20

Studying and Training

5 years

$2,000 limit

19(1)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

 

no limit

14

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

 

24(1)

Independent Personal Services

182 days

no limit

16

Teaching and Research

2 years (doesn't apply if other treaty article, 24(1), was used during immediately preceding period)

no limit

23

Studying and Training

5 years

$3,000 limit

24(1)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

no limit

no limit

14(1)

Teaching and Research

2 years

no limit

20

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

89 days

$5,000 limit

14

Teaching and Research

2 years

no limit (May only use exemption once)

22

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

183 days

no limit

17

Teaching and Research

2 years from date of arrival

no limit

20

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

21(1)

Independent Personal Services

182 days

$3,000 limit

18

Teaching and Research

2 years from date of arrival

no limit

20

Studying and Training

5 years beginning with taxable year that includes arrival date

$2,000 limit

21(1)

If previously used student category and now using teaching or research category, without leaving the U.S., then total of combined treaty time limits of both categories cannot exceed 5 calendar years.

If previously used student category but left and re-established residency in home country before re-entering as a teacher or researcher, then each category can be used independently of each other for a total combination of 5 calendar years plus 2 years from date of arrival.

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

19(1)

Independent Personal Services

183 days

no limit

14

 See Commonwealth of Independent States

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

20

Independent Personal Services

183 days

no limit

14

Studying and Training (income from personal services)

5 years

$5,000 limit

20

Scholarship or fellowship grant

5 years

no limit

20

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

20

Independent Personal Services

183 days

no limit

14

Studying and Training (income from personal services)

5 years

$5,000 limit

20

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

no limit 15

 

 

Teaching and Research

2 years

no limit

21(2)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

 

no limit

7 (Business Profits Article)

Studying and Training

 

$9,000 limit

20

 

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

182 days

no limit

14

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

18

Independent Personal Services

182 days

$5,000 limit

14

Studying and Training

5 years

$2,000 limit

18

 See Commonwealth of Independent States

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

3 years

no limit

22

Independent Personal Services

no limit

no limit

15

Teaching and Research

2 years

no limit 

21

Benefits cannot be claimed if Student/trainee benefits were enjoyed Exemption is lost if the individual overstays the period

Studying and Training

no limit

$2,000 limit

22

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

183 days

no limit

14

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

16(1)

Independent Personal Services

182 days

no limit

13

Teaching and Research

2 years

no limit

15

Studying and Training

5 years beginning with the taxable year that includes date of arrival ***

$2,000 limit

16(1)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Teaching only

2 years

no limit

XII **

Studying and Training

 

$5000 limit

XIII(1)

Must be here only as students or recipients of grants etc see publ 901

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

22(1)

Independent Personal Services

89 days

$10,000 limit

15

Teaching and Research

2 years (invited for no more than two years)

no limit

21

Studying and Training

5 years beginning with the taxable year that includes arrival date ***

$3,000 limit

22(1)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

18(1)

Independent Personal Services

182 days

no limit

15

Teaching and Research

2 years

no limit

17

Studying and Training

5 years beginning with the taxable year that includes arrival date ***

$2,000 limit

18(1)

 

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

23(1)

Independent Personal Services

182 days

no limit

15

Teaching and Research

2 years

no limit 

22

Benefits cannot be claimed if Student/Trainee benefits were enjoyed Exemption can be claimed one time only

Studying and Training

5 years

$5,000 limit

23(1)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

20(1)

Independent Personal Services

182 days

no limit

14

Teaching and Research

2 years

no limit

19

Studying and Training

5 years beginning with the taxable year that includes arrival date ***

$2,000 limit

20(1)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

18

Independent Personal Services

183 days

no limit

13

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

21(1)

Independent Personal Services

183 days

no limit

14

Teaching and Research

2 years

no limit

21(5)

Studying and Training

5 years

$5,000 limit

21(1)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years+

no limit

20(1)

Independent Personal Services

 

no limit

14

Teaching and Research

2 years

no limit

20(3)

Studying and Training Compensation during training

5 years+ additional period necessary to complete postgraduate education

$5,000 limit

20(1)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

183 days

no limit

14

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

22(1)

Independent Personal Services

 

no limit

15

Studying and Training

5 years

$5,000 limit less the current year IRS annual personal exemption amount

22(1)

 

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

 

no limit

14

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

 

no limit

14

 See Commonwealth of Independent States

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

22

Independent Personal Services

89 days

$10,000 limit

15

Teaching and Research

2 years

no limit

23 (Exemption is lost retroactively if the 2 year period is exceeded)

Studying and Training

5 years

$3,000 limit

22

 

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

19(1)

Independent Personal Services

183 days

no limit

17

Teaching and Research

2 years

no limit

18

Studying and Training

5 years

$5,000 limit

19(1)

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

20

Independent Personal Services

183 days

$7,500 limit

14

Studying and Training

5 years

$4,000 limit

20

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

183 days

no limit

14

 See Commonwealth of Independent States
 

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

20

(5 year limit applies to training and research only if scholarship is for studying then no time limit)

Independent Personal Services

 

no limit

14

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Independent Personal Services

183 days

no limit

14

Teaching and Research

2 years

no limit

20

If the 2 year period is exceeded, the exemption is lost for the entire visit (including 2 year period), interest and penalties will be assessed for the original date of the return to the date the tax is paid

 See Commonwealth of Independent States

Treaty Category (links to affidavit)

Maximum Presence in U.S.

Maximum Amount of Compensation

Tax Treaty Article Number

Scholarship or fellowship grant

5 years

no limit

21(1)

Independent Personal Services

 

no limit

14

Teaching and Research

2 years

no limit

21(3)

Studying and Training

5 years

$5,000 limit

21(1)